Judgement

The High Court quashed a time-barred GST demand order, holding that assessment orders passed after the statutory limitation period under Section 73(10) are invalid.

High Court Quashes Time-Barred GST Demand Order, Holds Assessment Beyond Section 73(10) Limit Invalid

The High Court held transfer of long-term leasehold rights constitutes Transfer of Immovable Property and cannot be taxed under GST


High Court Held That Assignment of GIDC Leasehold Rights Not Liable to GST

Articles

India's GST collections surged 15.4% to Rs 2.11 lakh crore in July 2026, with Haryana leading state-wise growth and imports driving strong revenue gains.

GST Collections Jump 15.4% to Rs 2.11 Lakh Crore in July 2026; Haryana Tops State-Wise Growth

The High Court held Company must be made an accused before vicarious liability can be put on its director 


Director Cannot Be Prosecuted Alone for GST Offence Without Company as Accused

The Delhi High Court rules that Section 107(6) of CGST Act cannot apply Retrospectively to Pending proceedings

No 10% GST Pre-Deposit Required for Appeals if Show Cause Notice Was Issued Before 1 October 2025

Orders

The GSTAT has issued a fresh office order reorganising its benches and revising case classification and allocation procedures from August 1, 2026.

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High Court Quashes Time-Barred GST Demand Order, Holds Assessment Beyond Section 73(10) Limit Invalid

High Court Held That Assignment of GIDC Leasehold Rights Not Liable to GST

GST Collections Jump 15.4% to Rs 2.11 Lakh Crore in July 2026; Haryana Tops State-Wise Growth

Director Cannot Be Prosecuted Alone for GST Offence Without Company as Accused

No 10% GST Pre-Deposit Required for Appeals if Show Cause Notice Was Issued Before 1 October 2025

GSTAT Announces New Bench Composition and Case Classification Rules Effective August 1